EIN: 352104146
UEI: PZV3REM4J9U8
Audited by: Clark Schaefer Hackett
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 13, 2026 (52 days ago).
What is a management decision? →S3800-010 Finding reference number 2024-001, 2025-001 S3800-011 Title and AL number of federal program Supportive Housing for the Elderly #14.157 S3800-015 Type of finding Federal Award Finding S3800-016 Finding resolution status Unresolved S3800-017 Information on universe population Not applicable S3800-018 Sample information Not applicable S3800-019 Identification of repeat finding and finding reference number Not applicable S3800-020 Criteria The Regulatory Agreement between HUD and the owner stipulates that HUD approval is required for cash advances to a related party. S3800-030 Statement of condition The Organization made an advance to a related party, AHEPA 78 Phase III, Inc., without HUD S3800-032 Cause Cash needs of the related party non-profit HUD project. S3800-033 Effect or potential effect Cash may be unavailable to meet reasonable and necessary obligations of the project S3800-035 Auditor non-compliance code G - Unauthorized loans from project funds S3800-040 Questioned costs $15,000 S3800-037 Property associated with the finding 073-EE075 S3800-038 Questioned costs $15,000 S3800-045 Reporting views of responsible officials Management agrees S3800-050 Context Not applicable S3800-080 Recommendation Management should monitor internal controls and receive HUD approval. S3800-090 Auditors' Summary of the Auditee's Comments on the Findings and Recommendations Management concurs S3800-130 Response indicator Agree S3800-140 Anticipated Completion Date 12/31/2025 S3800-150 Response The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
Show full finding ▾Hide full finding ▴S3800-010 Finding reference number 2024-001, 2025-001 S3800-011 Title and AL number of federal program Supportive Housing for the Elderly #14.157 S3800-015 Type of finding Federal Award Finding S3800-016 Finding resolution status Unresolved S3800-017 Information on universe population Not applicable S3800-018 Sample information Not applicable S3800-019 Identification of repeat finding and finding reference number Not applicable S3800-020 Criteria The Regulatory Agreement between HUD and the owner stipulates that HUD approval is required for cash advances to a related party. S3800-030 Statement of condition The Organization made an advance to a related party, AHEPA 78 Phase III, Inc., without HUD S3800-032 Cause Cash needs of the related party non-profit HUD project. S3800-033 Effect or potential effect Cash may be unavailable to meet reasonable and necessary obligations of the project S3800-035 Auditor non-compliance code G - Unauthorized loans from project funds S3800-040 Questioned costs $15,000 S3800-037 Property associated with the finding 073-EE075 S3800-038 Questioned costs $15,000 S3800-045 Reporting views of responsible officials Management agrees S3800-050 Context Not applicable S3800-080 Recommendation Management should monitor internal controls and receive HUD approval. S3800-090 Auditors' Summary of the Auditee's Comments on the Findings and Recommendations Management concurs S3800-130 Response indicator Agree S3800-140 Anticipated Completion Date 12/31/2025 S3800-150 Response The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
2024-001
FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
S3800-010 Finding reference number 2024-001 S3800-011 Title and AL number of federal program Supportive Housing for the Elderly #14.157 S3800-015 Type of finding Federal Award Finding S3800-016 Finding resolution status Unresolved S3800-017 Information on universe population Not applicable S3800-018 Sample information Not applicable S3800-019 Identification of repeat finding and finding reference number Not applicable S3800-020 Criteria The Regulatory Agreement between HUD and the owner stipulates that HUD approval is required for cash advances to a related party. S3800-030 Statement of condition The Organization made an advance to a related party, AHEPA 78 Phase III, Inc., without HUD approval. S3800-032 Cause Cash needs of the related party non-profit HUD project. S3800-033 Effect or potential effect S3800-040 Questioned costs $4,420 S3800-037 Property associated with the finding 073-EE075 S3800-038 Questioned costs $4,420 S3800-045 Reporting views of responsible officials Management agrees S3800-080 Recommendation Management should monitor internal controls and receive HUD approval. S3800-090 Auditors' Summary of the Auditee's Comments on the Findings and Recommendations Management concurs S3800-130 Response indicator Agree S3800-140 Anticipated Completion Date 12/31/2024 S3800-150 Response The Organization made an advance to a related party, AHEPA 78 Phase III, Inc., without HUD approval. Cash may be unavailable to meet reasonable and necessary obligations of the project Management should monitor internal controls and receive HUD approval. The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
Show full finding ▾Hide full finding ▴S3800-010 Finding reference number 2024-001 S3800-011 Title and AL number of federal program Supportive Housing for the Elderly #14.157 S3800-015 Type of finding Federal Award Finding S3800-016 Finding resolution status Unresolved S3800-017 Information on universe population Not applicable S3800-018 Sample information Not applicable S3800-019 Identification of repeat finding and finding reference number Not applicable S3800-020 Criteria The Regulatory Agreement between HUD and the owner stipulates that HUD approval is required for cash advances to a related party. S3800-030 Statement of condition The Organization made an advance to a related party, AHEPA 78 Phase III, Inc., without HUD approval. S3800-032 Cause Cash needs of the related party non-profit HUD project. S3800-033 Effect or potential effect S3800-040 Questioned costs $4,420 S3800-037 Property associated with the finding 073-EE075 S3800-038 Questioned costs $4,420 S3800-045 Reporting views of responsible officials Management agrees S3800-080 Recommendation Management should monitor internal controls and receive HUD approval. S3800-090 Auditors' Summary of the Auditee's Comments on the Findings and Recommendations Management concurs S3800-130 Response indicator Agree S3800-140 Anticipated Completion Date 12/31/2024 S3800-150 Response The Organization made an advance to a related party, AHEPA 78 Phase III, Inc., without HUD approval. Cash may be unavailable to meet reasonable and necessary obligations of the project Management should monitor internal controls and receive HUD approval. The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
FAC accepted this audit on April 18, 2024 — management decision was due October 18, 2024.
FAC accepted this audit on January 31, 2023 — management decision was due July 31, 2023.
FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.
FAC accepted this audit on October 9, 2019 — management decision was due April 9, 2020.
Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 073-EE075) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $10,471 Statement of Condition #2019-001 (CFDA 14.157): During the year ended June 30, 2019, the Corporation paid utility expenses on behalf of another property totaling $10,471. Criteria: Paragraph 11(c) of the Regulatory Agreement, states that payments for services, supplies, or materials from project funds should be for services actually rendered for the project or supplies and materials that are delivered to the project and are reasonably necessary for its operation. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $10,471. Cause: AHEPA 78 contains six phases that neighbor each other. Due to a coding issue during the accounts payable process, the property inadvertently paid utility bills for one of the neighboring properties. Recommendation: Management should have the neighboring property reimburse the Property in the amount of $10,471. Completion Date: September 25, 2019 Management Response: Agree. On September 25, 2019, the Property was reimbursed $10,471.
Show full finding ▾Hide full finding ▴Finding reference number: #2019-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA 14.157 (Project identification number 073-EE075) Auditor non-compliance code: H - Unauthorized distribution of project assets Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $10,471 Statement of Condition #2019-001 (CFDA 14.157): During the year ended June 30, 2019, the Corporation paid utility expenses on behalf of another property totaling $10,471. Criteria: Paragraph 11(c) of the Regulatory Agreement, states that payments for services, supplies, or materials from project funds should be for services actually rendered for the project or supplies and materials that are delivered to the project and are reasonably necessary for its operation. Effect: The Corporation is not in compliance with the Regulatory Agreement. The Property's operating cash account has been reduced by $10,471. Cause: AHEPA 78 contains six phases that neighbor each other. Due to a coding issue during the accounts payable process, the property inadvertently paid utility bills for one of the neighboring properties. Recommendation: Management should have the neighboring property reimburse the Property in the amount of $10,471. Completion Date: September 25, 2019 Management Response: Agree. On September 25, 2019, the Property was reimbursed $10,471.
Name of auditee: AHEPA 78 Phase IV, Inc. HUD auditee identification number: 073-EE075 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2019 CAP prepared by Name: Christopher Egan Position: Vice President of Finance Telephone number: 317-845-3410 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition #2019-001 (CFDA 14.157): During the year ended June 30, 2019, the Corporation paid utility expenses on behalf of another property totaling $10,471. Recommendation: Management should have the neighboring property reimburse the property in the amount of $10,471. Action(s) taken or planned on the finding: Agree. On September 25, 2019, the Property was reimbursed $10,471.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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